LAMPIRAN 2
INSTRUMEN SURVEI
Mohon di isi dengan memberikan tanda silang (X) pada pertanyaan pilihan
A. Demografi Responden
Nama Instansi : ………………………………………………...
Nama Responden : ………………………………………………...
Latar Pendidikan : ………………………………………………...
Jabatan Responden : ………………………………………………...
Lama Menjabat : ………………………………………………...
Tanggal Pengisian : ………………………………………………...
disilang (X). Jika menurut Bapak/Ibu tidak ada jawaban yang tepat, maka jawaba
dapat diberikan pada pilihan yang paling mendekati. Skor jawaban adalah
sebagai berikut :
NO URAIAN STS TS N S SS
1 Saya memahami sistem dan prosedur
dengan cara disilang (X). Jika menurut Bapak/Ibu tidak ada jawaban
yang tepat, maka jawaban dapat diberikan pada pilihan yang paling
Skor 3 : Netral(N)
NO URAIAN STS TS N S SS
RKA SKPD disusun dengan menggunakan
dengan cara disilang (X). Jika meurut Bapak/Ibu tidak ada jawaban yang
tepat, maka jawaban dapat diberikan pada pilihan yang paling mendekati.
NO URAIAN STS TS N S SS
1 Mengajukan rencana kebutuhan dan
3 Melakukan
atau DPRD pengawasan dan
dalam DBMD.
92
NO URAIAN STS TS N S SS
Sering terjadi ketidaktepatan waktu dalam
1 menghasilkan sesuatu (barang atau jasa)
dari suatu kegiatan.
masyarakat.
masyarakat.
dilakukan.
direncanakan.
94
LAMPIRAN 3
TABULASI DATA
VARIABEL: PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN (X1)
44 4 4 4 4 4 4 24
45 4 4 4 4 4 4 24
46 4 4 4 4 4 4 24
47 5 5 4 5 4 4 27
48 4 2 2 2 3 2 15
49 5 4 4 4 4 4 25
50 4 4 4 3 3 3 21
51 3 3 3 3 3 4 19
96
45 4 4 4 3 4 3 4 26
46 4 4 4 3 4 4 4 27
47 5 5 5 3 5 5 4 32
48 5 5 5 5 5 5 5 35
49 4 5 5 5 5 5 5 34
50 4 4 4 4 4 4 4 28
51 5 4 4 4 4 4 4 29
98
45 4 4 4 5 5 4 26
46 4 4 4 5 5 4 26
47 4 4 3 2 2 4 19
48 4 4 4 4 4 4 24
49 4 4 4 4 4 4 24
50 3 4 5 4 3 4 23
51 4 4 4 4 4 4 24
100
No KSKPD1 KSKPD2 KSKPD3 KSKPD4 KSKPD5 KSKPD6 KSKPD7 KSKPD8 KSKPD9 KSKPD10 KSKPD11 KSKPD
1 5 5 5 5 4 4 5 4 2 2 2 43
2 1 5 5 5 4 4 5 4 2 2 2 39
3 5 5 5 5 4 5 5 4 2 2 2 44
4 4 5 5 5 4 4 5 4 2 2 1 41
5 1 5 5 5 4 4 5 4 4 3 1 41
6 1 4 4 4 5 4 4 4 2 1 2 35
7 1 4 4 4 5 4 4 4 2 1 2 35
8 5 3 3 3 4 4 4 4 3 3 5 41
9 3 4 4 4 5 5 4 5 1 1 2 38
10 1 4 3 4 4 4 3 2 3 1 3 32
11 2 4 4 4 5 4 4 4 3 2 2 38
12 1 4 4 4 4 4 4 4 2 1 1 33
13 2 5 4 4 5 4 4 4 2 2 2 38
14 2 4 3 4 4 4 4 3 2 2 3 35
15 1 4 3 3 5 4 4 2 4 2 2 34
16 2 4 3 4 4 4 3 4 3 2 2 35
17 1 3 3 3 4 4 3 4 2 1 2 30
18 1 4 3 3 4 4 4 4 2 1 2 32
19 2 5 4 5 5 4 3 2 3 1 2 36
20 4 1 4 2 3 3 2 2 1 1 1 24
21 2 5 4 5 5 4 4 4 2 2 2 39
22 1 4 4 4 5 4 4 5 4 3 1 39
23 1 4 4 4 5 4 4 5 4 3 1 39
24 1 4 4 4 5 4 4 5 4 3 1 39
25 1 4 4 4 5 4 4 5 4 1 1 37
26 2 3 4 4 4 4 3 4 2 2 2 34
27 2 3 3 4 5 4 4 4 2 1 2 34
28 2 3 1 4 4 3 3 2 5 1 2 30
29 2 3 3 4 5 4 4 4 2 1 2 34
30 3 3 3 4 4 4 4 2 1 1 1 30
31 4 4 3 3 4 4 3 4 4 4 4 41
32 1 4 4 5 5 4 4 4 3 3 3 40
33 1 4 4 4 4 4 4 5 2 1 1 34
34 3 3 3 3 4 4 4 5 1 1 2 33
35 2 4 4 4 4 4 2 2 2 1 1 30
36 2 4 4 4 5 4 2 2 2 1 1 31
37 3 4 4 4 4 4 4 4 3 3 5 42
38 2 4 4 5 5 5 3 4 1 2 1 36
39 3 4 4 4 4 4 4 4 3 3 4 41
40 1 3 3 3 4 4 4 4 1 1 1 29
41 1 4 3 4 4 4 4 4 1 1 1 31
42 2 4 4 4 5 4 4 5 1 1 1 35
43 3 4 4 4 4 4 3 4 2 1 2 35
44 3 4 3 4 4 4 3 2 3 2 2 34
101
45 3 4 4 5 4 4 4 4 3 3 2 40
46 3 4 4 5 4 4 4 4 3 3 1 39
47 4 5 4 5 5 4 4 4 4 4 1 44
48 2 4 3 3 4 4 4 4 2 2 2 34
49 1 4 3 4 5 4 4 4 2 2 2 35
50 2 3 3 5 5 4 3 4 4 3 2 38
51 3 3 2 3 4 4 3 2 4 1 3 32
102
LAMPIRAN 4
STATISTIK DESKRIPTIF
Descriptive Statistics
LAMPIRAN 5
HASIL UJI VALIDITAS
Pemahaman Sistem Akuntansi Pemerintahan (X1)
Correlations
N 51 51 51 51 51 51 51
Pearson Correlation ,561** 1 ,615** ,482** ,289* ,357* ,719**
PSAP2 Sig. (2-tailed) ,000 ,000 ,000 ,040 ,010 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,661** ,615** 1 ,511** ,626** ,435** ,831**
PSAP3 Sig. (2-tailed) ,000 ,000 ,000 ,000 ,001 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,337* ,482** ,511** 1 ,529** ,581** ,780**
PSAP4 Sig. (2-tailed) ,016 ,000 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,457** ,289* ,626** ,529** 1 ,562** ,777**
PSAP5 Sig. (2-tailed) ,001 ,040 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,234 ,357* ,435** ,581** ,562** 1 ,724**
PSAP6 Sig. (2-tailed) ,098 ,010 ,001 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,688** ,719** ,831** ,780** ,777** ,724** 1
N 51 51 51 51 51 51 51
Correlations
PPKD1 Sig. (2-tailed) ,000 ,018 ,007 ,003 ,000 ,129 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,513** 1 ,497** ,407** ,492** ,473** ,484** ,738**
PPKD2 Sig. (2-tailed) ,000 ,000 ,003 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,330* ,497** 1 ,409** ,602** ,604** ,518** ,742**
PPKD3 Sig. (2-tailed) ,018 ,000 ,003 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,373** ,407** ,409** 1 ,279* ,563** ,490** ,696**
PPKD4 Sig. (2-tailed) ,007 ,003 ,003 ,047 ,000 ,000 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,413** ,492** ,602** ,279* 1 ,641** ,461** ,718**
PPKD5 Sig. (2-tailed) ,003 ,000 ,000 ,047 ,000 ,001 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,507** ,473** ,604** ,563** ,641** 1 ,709** ,870**
PPKD6 Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,215 ,484** ,518** ,490** ,461** ,709** 1 ,735**
PPKD7 Sig. (2-tailed) ,129 ,000 ,000 ,000 ,001 ,000 ,000
N 51 51 51 51 51 51 51 51
Pearson Correlation ,682** ,738** ,742** ,696** ,718** ,870** ,735** 1
PPKD Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51 51
Correlations
N 51 51 51 51 51 51 51
Pearson Correlation ,608** 1 ,682** ,628** ,564** ,621** ,830**
PPAMD2 Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,436** ,682** 1 ,648** ,652** ,455** ,812**
PPAMD3 Sig. (2-tailed) ,001 ,000 ,000 ,000 ,001 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,533** ,628** ,648** 1 ,790** ,536** ,869**
PPAMD4 Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,558** ,564** ,652** ,790** 1 ,502** ,859**
PPAMD5 Sig. (2-tailed) ,000 ,000 ,000 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,624** ,621** ,455** ,536** ,502** 1 ,743**
PPAMD6 Sig. (2-tailed) ,000 ,000 ,001 ,000 ,000 ,000
N 51 51 51 51 51 51 51
Pearson Correlation ,744** ,830** ,812** ,869** ,859** ,743** 1
N 51 51 51 51 51 51 51
KSKPD1 KSKPD2 KSKPD3 KSKPD KSKPD KSKPD KSKPD KSKPD KSKPD KSKPD1 KSKPD1 KSKPD
4 5 6 7 8 9 0 1
Pearson 1 -,025 ,136 ,039 -,368** ,098 ,031 -,119 -,058 ,271 ,325* ,357*
KSKPD Correlation
1 Sig. (2-tailed) ,861 ,341 ,787 ,008 ,494 ,831 ,405 ,685 ,054 ,020 ,010
N 51 51 51 51 51 51 51 51 51 51 51 51
** ** * ** ** *
Pearson -,025 1 ,558 ,669 ,297 ,428 ,507 ,214 ,140 ,300 -,065 ,662**
KSKPD Correlation
2 Sig. (2-tailed) ,861 ,000 ,000 ,034 ,002 ,000 ,131 ,326 ,033 ,651 ,000
N 51 51 51 51 51 51 51 51 51 51 51 51
** ** ** ** **
Pearson ,136 ,558 1 ,530 ,100 ,358 ,414 ,364 -,194 ,235 -,250 ,536**
KSKPD Correlation
3 Sig. (2-tailed) ,341 ,000 ,000 ,483 ,010 ,003 ,009 ,172 ,097 ,076 ,000
N 51 51 51 51 51 51 51 51 51 51 51 51
** ** * * ** *
Pearson ,039 ,669 ,530 1 ,324 ,349 ,369 ,160 ,132 ,317 -,195 ,607**
KSKPD Correlation
4 Sig. (2-tailed) ,787 ,000 ,000 ,020 ,012 ,008 ,262 ,355 ,023 ,171 ,000
N 51 51 51 51 51 51 51 51 51 51 51 51
** * * * *
Pearson -,368 ,297 ,100 ,324 1 ,311 ,110 ,279 ,173 ,089 -,171 ,272
KSKPD Correlation
5 Sig. (2-tailed) ,008 ,034 ,483 ,020 ,027 ,442 ,047 ,226 ,535 ,231 ,054
N 51 51 51 51 51 51 51 51 51 51 51 51
** ** * * * *
Pearson ,098 ,428 ,358 ,349 ,311 1 ,288 ,348 -,273 ,081 ,005 ,413**
KSKPD Correlation
6 Sig. (2-tailed) ,494 ,002 ,010 ,012 ,027 ,041 ,012 ,052 ,571 ,972 ,003
N 51 51 51 51 51 51 51 51 51 51 51 51
** ** ** * **
Pearson ,031 ,507 ,414 ,369 ,110 ,288 1 ,545 -,037 ,246 -,001 ,597**
KSKPD Correlation
7 Sig. (2-tailed) ,831 ,000 ,003 ,008 ,442 ,041 ,000 ,799 ,082 ,997 ,000
N 51 51 51 51 51 51 51 51 51 51 51 51
** * * ** *
Pearson -,119 ,214 ,364 ,160 ,279 ,348 ,545 1 -,087 ,277 -,086 ,487**
KSKPD Correlation
8 Sig. (2-tailed) ,405 ,131 ,009 ,262 ,047 ,012 ,000 ,542 ,049 ,548 ,000
N 51 51 51 51 51 51 51 51 51 51 51 51
**
Pearson -,058 ,140 -,194 ,132 ,173 -,273 -,037 -,087 1 ,552 ,216 ,379**
KSKPD
Correlation
9
Sig. (2-tailed) ,685 ,326 ,172 ,355 ,226 ,052 ,799 ,542 ,000 ,128 ,006
107
N 51 51 51 51 51 51 51 51 51 51 51 51
Pearson ,271 ,300* ,235 ,317* ,089 ,081 ,246 ,277* ,552** 1 ,303* ,753**
KSKPD Correlation
10 Sig. (2-tailed) ,054 ,033 ,097 ,023 ,535 ,571 ,082 ,049 ,000 ,030 ,000
N 51 51 51 51 51 51 51 51 51 51 51 51
Pearson ,325* -,065 -,250 -,195 -,171 ,005 -,001 -,086 ,216 ,303* 1 ,303*
KSKPD Correlation
11 Sig. (2-tailed) ,020 ,651 ,076 ,171 ,231 ,972 ,997 ,548 ,128 ,030 ,031
N 51 51 51 51 51 51 51 51 51 51 51 51
Pearson ,357* ,662** ,536** ,607** ,272 ,413** ,597** ,487** ,379** ,753** ,303* 1
Correlation
KSKPD
Sig. (2-tailed) ,010 ,000 ,000 ,000 ,054 ,003 ,000 ,000 ,006 ,000 ,031
N 51 51 51 51 51 51 51 51 51 51 51 51
Lampiran 6
Hasil Uji Realibilitas
Item Statistics
Item-Total Statistics
Item Statistics
Item-Total Statistics
Item Statistics
Item-Total Statistics
Item Statistics
Item-Total Statistics
Lampiran 7
HASIL UJI ASUMSI KLASIK
1. UJI NORMALITAS
Unstandardized
Residual
N 51
Mean ,0000000
Normal Parametersa,b
Std. Deviation 3,77917034
Absolute ,083
Most Extreme Differences Positive ,059
Negative -,083
Kolmogorov-Smirnov Z ,594
Asymp. Sig. (2-tailed) ,872
2. UJI MULTIKOLINIERITAS
Coefficientsa
a. Dependent Variable: Y1
113
3. UJI HETEROSKEDATISITAS
Coefficientsa
LAMPIRAN 8
Variables Entered/Removeda
a. Dependent Variable: Y1
b. All requested variables entered.
Model Summary
Coefficientsa
a. Dependent Variable: Y1